889 Amend Admin Code Business YMCCity of Yelm
Ordinance No. 889
AN ORDINANCE of the City of Yelm, Washington, relating to the Administrative
Provisions for business activities in the City of Yelm, and repealing and replacing
selected sections of the Yelm Municipal Code Chapter 5.04 and declaring an
effective date
WHEREAS, Yelm Municipal Code Chapter 5.04 combines licensing and
taxation regulation for both businesses and utility licensing and taxation,
and
WHEREAS, IT IS THE INTENT OF THE City to meet legislative requirements
established in House Bill 2030 with provision set out in legislation in 2004; and
WHEREAS, the state has mandated that cities must adopt allocation and
apportionment provision to comply with RCW 35.102.130 by January 2008
NOW THEREFORE, the City Council of the City of Yelm do ordain as follows:
SECTION 5 Business Chapter 5.04 Administrative Provisions for Business and
Occupation Tax for selected sections are added or amended to read as follows:
Title
ADMINISTRATIVE PROVISIONS FOR BUSINESS AND OCCUPATION TAXES
Chapters: 5.04 -Anew section is added to Definitions
5.04.021 "Definitions -References to Chapter 82.32 RCW
Where provisions of Chapter 82.32 RCW of this Title, "Department" as used
in the RCW shall refer to the "Director as defined in .040 of the model
ordinance and "warrant " as used in the RCW shall mean "citation or criminal
complaint"
Chapters; 5.04 -Numbering changes to
5.04.090 Underpayment of tax, interest, or penalty -Interest
A. to 1. If upon... (remains same)
B. to 2. Penalty or Interest...(remains same)
2.a. (same}
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. For tax periods after December 31, 2004 the Director shall
compute interest in accordance with RCW 82.32.050 as it now exists or as it
may be amended.
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City of Yelm Ord. 889 Page 1 of 4
. ,
.Provisions of RCW 82.32.050 existing at the effective
date of this ordinance shall apply.
Chapter 5.04.100
2. For tax periods after December 31, 2004 the _Director shall compute
interest on refunds or credits of amounts paid or other recovery allowed a
taxpayer in accordance with RCW 82.32.060 as it now exists or as it may be
amended.
3. The provisions of RCW 82.32.050 existing at the effective date of this
ordinance shall apply.
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Chapter 5.04.110 Late payment -Disregard of written instructions -Evasion -
Penalties.
If payment of any tax due on a return to be filed by a taxpayer is not
received by the Director by the due date, the Director shall add a penalty
in accordance with RCW 82.32.090 (1 ), as it now exists or as it may be
amended eg ^1 +.. fi.... /G\ n~~n~+ of +h° ~.,,n,,n+ of +,h~ez°a,~arr'a-'rte ° +nv
i~ nn+ r°n°iv°rl nn nr h°fn r° +hn I~,~+ rJ ~•i of +h° mnn+h fnllnwinn +hn ray ~°
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,
e
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i
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B If ° +°., ,~°fini°n^•, i° °~~°°°°rt h.-the Director-determines that any tax has
been substantially underpaid as defined in RCW 82.32.090 ~2,~, there shall
be added a penalty in accordance with RCW 82.32.090(2), as it now
exists or as it may be amended-°^~ ~°' +^ ~~•° ^°r^n^+ of +h° nrvn„n+ of +hn
r+°fini°nnv If nwrv°n+ of .~n•i +.w_rl °fini°n nv ~c~n°c•~°rl h•i +h° rlirn n+nr icy
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e
+h°r°nf +h° Plir°n+nr nh~ll nnn°c~c~ n n°n~l+v °n~,.~l +n fif+°°n Warn°n+ of +h°
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fnll~~ ~° ~~ ~~~. +° c~nn .~'~ in +h° nn+in° nr n•i °v+°nc~inn +h°r°nf +hn
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City of Yelm Ord. 889 Page 2 of 4
C. I f a citation or criminal complaint is issued by the Director for the collection
of taxes, fees, assessments, interest or penalties, there shall be added
thereto a penalty in accordance with RCW 82.32.090(3), as it now exists
or as it may be amended ,
D. I f the Director finds that a person has engaged in any business or
performed any act upon which a tax is imposed under this title and that
person has not obtained from the Director a license as required, the
Director shall impose a penalty in accordance with RCW 82.32.090(5), as
it now exists or as it may be amended ~^f fi.,n nernon4 of Oho ~mn„n~ of ~~~t
No
penalty shall be imposed under this subsection 4 if the person who has
engaged in business without a license obtains a license prior to being
notified by the Director of the need to be licensed.
E. If the Director determines that all or any part of a deficiency resulted from
the taxpayer'[s failure to follow specific written tax reporting instructions, there
shall be assessed a penalty in accordance with RCW 82.32.090(5), as it now
exists or as it may be amended
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n env ~+nenifin uiri#nn inc~ir„n4innc~ h~i 4he rlirnn4nr c~h.~ll he nle.~rl~i
c.
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fnllnui rho inc~4r„n~innc mw c„hicnf +he ~wnwor fn +ho non7l~ioc
F. If the Director finds that all or any part of the deficiency resulted from an
intent to evade the tax payable, the Director shall assess a penalty in
accordance with RCW 82.32.090 (6) as it now exists or as it may be
amended
G. The penalties imposed under subsection (A) through (E) above of this
section can each be imposed on the same tax found to be due. This
subsection does not prohibit or restrict the application of other penalties
authorized by law.
City of Yelm Ord. 889 Page 3 of 4
H.
c„~,,,,m~„+ =f ±_~ ~+~{?^:~^^~°°~ The Director shall not impose both the
evasion penalty and the penalty for disregarding specific written
instruction on the same tax found to be due
I. For the purposed of this section, "return" means any document a person is
required by the City of Yelm to file to satisfy or establish a tax or fee
obligation that is administered or collected by the City, and that has a
statutorily defined due date_
J. If incorporation into the City of Yelm code of future changes to RCW
82 32 090 is deemed invalid then the provisions of RCW 82.32.0960
existing at the time this ordinance if effective shall apply.
K.
Chapter 5.04.230 -
504.230
A.
5 The licensee has failed to comply with anv provision
in the CityCode.
Passed by the Yelm City Council at a regular meeting January 8, 2008
Ron Harding, Mayor
AUTHENTICATED:
~~ ~._
Janine A. c nepf, City Clerk
Published: Nisqually Valley News, January 18, 2008
Effective Date: January 16, 2008
City of Yelm Ord. 889 Page 4 of 4